The Carbon Border Adjustment Mechanism (CBAM), part of Regulation (EU) 2023/956, introduces new compliance demands for the logistics industry, despite being primarily targeted at importers of carbon-intensive goods. The transition phase, which began on October 1, 2023, has already started to impact the industry, with full implementation set for January 1, 2026, informs Tigges Law Firm in cooperation with Kompetenznetzwerk Logistik.NRW / LOG-IT Club e.V.
CBAM aims to equalize competitive conditions between domestic and foreign producers by requiring importers to report extensively on the CO2 emissions associated with the goods they bring into the EU. From 2026, these importers will also need to purchase CBAM certificates to cover the emissions of these goods. The regulation seeks to discourage the relocation of production to countries with less stringent climate policies.
While the regulation directly impacts importers, it also has significant implications for logistics service providers. Companies involved in storing or transporting CBAM-regulated goods must ensure their customers have the necessary data for compliance. Incorrect or missing data can lead to penalties ranging from 10 to 50 euros per ton of CO2 equivalent that is not properly reported.
Additionally, logistics companies handling customs declarations on behalf of clients need to be vigilant. Those making declarations in indirect representation must ensure they can meet all CBAM requirements, especially if the client is based in a third country. For forwarders submitting direct customs declarations, it is crucial to document clearly that they are acting on behalf of clients to avoid being held responsible for non-compliance.
Choosing the correct customs procedures can help mitigate the additional workload and potential penalties associated with CBAM compliance. As the regulation continues to unfold, logistics providers must stay informed and adapt their operations to meet these new requirements effectively.
